Board of County Commissioners v. Kaul

Citations

• 77 Kan. 715
• 96 P. 45

Syllabus

<p>.1. Taxation — Failure to List Personal Property — Correction of Assessor’s Returns — Involuntary Payment — Recovery of Illegal Tax. It was said the failure of a taxpayer to list all his property will not prevent him from recovering taxes on personal property wrongfully charged against him under color of section 7.599 of the General Statutes of 1901 and paid under the compulsion of a tax warrant.</p> <p>.2. - Case Followed. The rule announced in the case of Douglas County v. Lane, 76 Kan. 12, 90 Pac. 1092, followed.</p> <p>3. -Levy and Assessment — Authority—Validity. It was, said that where taxes have been brought upon the tax-roll by a specific kind of authority they stand or fall by virtue of that authority.</p> <p>SYLLABUS BY THE' COURT.</p> <p>‘Taxation — Payment under Protest and Compulsion — Action to Recover — Interest—Liability of a County. The general interest statute allowing creditors to receive, in the absence of contract, interest upon money after it becomes due cannot be interpreted to impose a liability upon a county, which is a political subdivision of the state, organized for purely governmental purposes and endowed with gztasi-corporate powers only; and, in an action against county officers to recover taxes wrongfully exacted over the protest of the taxpayer and through the compulsion of a tax warrant, interest on the money from the time it was paid (it then being due) cannot ■be recovered.</p>